https://www.taxtmi.com/caselaws?id=271400 The appeal concerning the valuation of physician samples distributed free of cost was decided in favor of valuing the samples based on the cost of production plus a 15% profit margin. The appellant was directed to make necessary payments for duty liability and interest, with adjustments to be made for amounts already paid. No penalties were imposed due to the ongoing litigation on the valuation issue during the relevant period. Penalties imposed by lower authorities were set aside, and the appeal was disposed of on 04.12.15. en-us Fri, 04 Dec 2015 00:00:00 +0530 Thu, 13 Oct 2016 15:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271400 The appeal concerning the valuation of physician samples distributed free of cost was decided in favor of valuing the samples based on the cost of production plus a 15% profit margin. The appellant was directed to make necessary payments for duty liability and interest, with adjustments to be made for amounts already paid. No penalties were imposed due to the ongoing litigation on the valuation issue during the relevant period. Penalties imposed by lower authorities were set aside, and the appeal was disposed of on 04.12.15. Case-Laws Central Excise Fri, 04 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271400